Tax avoidance and tax evasion: current insights and future research directions from an emerging economy
Purpose – This study aims to identify factors affecting tax avoidance and tax evasion in Bangladesh and propose a future research agenda. Design/methodology/approach – This paper reviewed 423 articles published between 2010 and 2023 using a systematic literature review (SLR) approach. Findings – The...
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| Автори: | , , , |
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| Формат: | Artigo |
| Мова: | Inglês |
| Опубліковано: |
Emerald Publishing
2024-07-01
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| Серія: | AJAR (Asian Journal of Accounting Research) |
| Предмети: | |
| Онлайн доступ: | https://www.emerald.com/insight/content/doi/10.1108/AJAR-09-2023-0305/full/pdf |
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